Java ME + SE Application Development

Hello,

I want to implement a multi-platform application which should run on common devices using Java SE and on mobile ones using Java ME. 
The main functionality can be easily implemented for both. But some things, like GUI or access to other interfaces (e.g. bluetooth) are very different between SE and ME. 
What's the best way to develop such multi-plattform applications? I have planned to encapsulate ME/SE specific functionality into classes sharing a common interface. Is there something similar like the "#IFDEF" in C++?

Best regards,

P.S: I am using Eclipse 3 for development at the moment.
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